JUMET PIECES: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JUMET PIECES
Largest movements
- Stocks and contracts -€68,730
down €68,730 (-22.4%), from €307,332 to €238,602
- Receivables within one year -€22,830
down €22,830 (-20.7%), from €110,134 to €87,304
of which Other amounts receivable: -€14,171
- Tangible fixed assets -€9,192
down €9,192 (-33.1%), from €27,796 to €18,604
of which Leasing and similar rights: -€7,273
- Trade debts -€92,032
down €92,032 (-37.3%), from €246,901 to €154,869
- Tax, wage and social debts -€5,699
down €5,699 (-32.8%), from €17,387 to €11,688
of which Remuneration and social security: -€4,986
- Debts after one year -€5,299
down €5,299 (-39.4%), from €13,449 to €8,150
- Staff costs +€17,366
up €17,366 (+20.8%), from €83,321 to €100,688
- Gross operating margin +€15,807
up €15,807 (+15.7%), from €100,952 to €116,759
- Financial income +€6,407
up €6,407 (+427,102%), from €2 to €6,408
- Financial charges -€1,667
down €1,667 (-20.5%), from €8,119 to €6,452
- Taxes +€1,311
up €1,311 (+237%), from €552 to €1,863
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €453,711 | €356,388 | -€97,323 | -21.5% |
| Fixed assets | 21/28 | €27,796 | €18,604 | -€9,192 | -33.1% |
| Tangible fixed assets | 22/27 | €27,796 | €18,604 | -€9,192 | -33.1% |
| Furniture and vehicles | 24 | €4,928 | €5,237 | +€309 | +6.3% |
| Leasing and similar rights | 25 | €17,630 | €10,357 | -€7,273 | -41.3% |
| Other tangible fixed assets | 26 | €5,239 | €3,010 | -€2,228 | -42.5% |
| Current assets | 29/58 | €425,914 | €337,784 | -€88,131 | -20.7% |
| Stocks and contracts in progress | 3 | €307,332 | €238,602 | -€68,730 | -22.4% |
| Stocks | 30/36 | €307,332 | €238,602 | -€68,730 | -22.4% |
| Amounts receivable within one year | 40/41 | €110,134 | €87,304 | -€22,830 | -20.7% |
| Trade receivables | 40 | €94,140 | €85,481 | -€8,659 | -9.2% |
| Other amounts receivable | 41 | €15,994 | €1,823 | -€14,171 | -88.6% |
| Cash at bank and in hand | 54/58 | €4,685 | €7,419 | +€2,734 | +58.4% |
| Deferred charges and accrued income | 490/1 | €3,763 | €4,459 | +€696 | +18.5% |
| Total equity and liabilities | 10/49 | €453,711 | €356,388 | -€97,323 | -21.5% |
| Equity | 10/15 | €71,795 | €73,294 | +€1,499 | +2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,335 | €52,834 | +€1,499 | +2.9% |
| Amounts payable | 17/49 | €381,915 | €283,094 | -€98,821 | -25.9% |
| Amounts payable after more than one year | 17 | €13,449 | €8,150 | -€5,299 | -39.4% |
| Financial debts | 170/4 | €13,449 | €8,150 | -€5,299 | -39.4% |
| Amounts payable within one year | 42/48 | €368,467 | €274,944 | -€93,523 | -25.4% |
| Current portion of amounts payable after more than one year | 42 | €4,690 | €5,299 | +€609 | +13.0% |
| Trade debts | 44 | €246,901 | €154,869 | -€92,032 | -37.3% |
| Suppliers | 440/4 | €246,901 | €154,869 | -€92,032 | -37.3% |
| Taxes, remuneration and social security | 45 | €17,387 | €11,688 | -€5,699 | -32.8% |
| Taxes | 450/3 | €3,685 | €2,972 | -€713 | -19.3% |
| Remuneration and social security | 454/9 | €13,702 | €8,716 | -€4,986 | -36.4% |
| Other amounts payable | 47/48 | €99,489 | €103,089 | +€3,600 | +3.6% |
| Non-recurring operating income | 76A | - | €2,079 | +€2,079 | |
| Remuneration, social security and pensions | 62 | €83,321 | €100,688 | +€17,366 | +20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,938 | €11,870 | -€67 | -0.6% |
| Other operating charges | 640/8 | €646 | €795 | +€149 | +23.1% |
| Gross operating margin | 9900 | €100,952 | €116,759 | +€15,807 | +15.7% |
| Operating profit (loss) | 9901 | €5,047 | €3,406 | -€1,641 | -32.5% |
| Financial income | 75/76B | €2 | €6,408 | +€6,407 | +427,102% |
| Recurring financial income | 75 | €2 | €6,408 | +€6,407 | +427,102% |
| Financial charges | 65/66B | €8,119 | €6,452 | -€1,667 | -20.5% |
| Recurring financial charges | 65 | €8,119 | €6,452 | -€1,667 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | -€3,071 | €3,362 | +€6,433 | |
| Income taxes | 67/77 | €552 | €1,863 | +€1,311 | +237% |
| Profit (loss) for the period | 9904 | -€3,623 | €1,499 | +€5,121 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,623 | €1,499 | +€5,121 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.